Илғор иқтисодиёт ва педагогик технологиялар 3-том 4-нөмір (2026) · 405-415-беттер
IMPROVING THE STATEMENT OF FINANCIAL POSITION (BALANSE SHEET) BASED ON INTERNATIONAL STANDARD REQUIREMENTS
Kholmatova, Nodirahon, Халматова, Надирахон, Xolmatova, Nodiraxon
Аңдатпа
This article outlines the theoretical approaches proposed by economists and specialists regarding the improvement of the statement of financial position (balance sheet) based on international standard requirements, as well as the procedures for its preparation. It examines the principles, rules, and procedures for compiling the balance sheet in accordance with International Financial Reporting Standards (IFRS) and formulates proposals and recommendations for its enhancement to meet international requirements.
balance sheettransformationfinancial reportingassetsequityliabilitiesprinciplesrulesinternational standardsбухгалтерский баланс
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